Cost accounting : a managerial emphasis

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Bibliographic Details
Main Author Horngren, Charles T., 1926-2011 (Author)
Format Book
LanguageEnglish
Published Upper Saddle River, NJ : Pearson Prentice Hall, c2009
Edition13th ed.
SeriesCharles T. Horngren series in accounting (Pearson)
Subjects
nákladové účetnictví
kalkulace nákladů
cost accounting
monografie
monographs
ISBN9780136126638 0-13-612663-4
Physical Descriptionxxvii, 870 s. : il. (převážně barev.) ; 29 cm

Cover

Table of Contents:
  • The accountant's role in the organization
  • An introduction to cost terms and purposes
  • Cost-volume-profit analysis
  • Job costing
  • Activity-based costing and activity-based management
  • Master budget and responsibility accounting
  • Flexible budgets, direct-cost variances, and management control
  • Flexible budgets, overhead cost variances, and management control
  • Inventory costing and capacity analysis
  • Determining how costs behave
  • Decision making and relevant information
  • Pricing decisions and cost management
  • Strategy, balanced scorecard, and strategic profitability analysis
  • Cost allocation, customer-profitability analysis, and sales-variance analysis
  • Allocation of support-department costs, common costs, and revenues
  • Cost allocation : joint products and byproducts
  • Process costing
  • Spoilage, rework, and scrap
  • Balanced scorecard : quality, time, and the theory of constraints
  • Inventory management, just-in-time, and simplified costing methods
  • Capital budgeting and cost analysis
  • Management control systems, transfer pricing, and multinational
  • Considerations
  • Performance measurement, compensation, and multinational considerations
  • Performance measurement, compensation, and multinational considerations

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